Research On Application Of Performance Attribution Analysis In Auditing Risk Identification Based On Modern Agricultural Equipment Company

In order to adapt to the development of economic business,the audit model has been continuously improved.However,in modern risk-based audit mode,the audit failure cases are still emerging,In many cases,the auditors were blinded by the company's surface conditions and financial figures and failed to identify the corresponding risks.To help auditors more accurately and comprehensively identify audit risks,this paper explores the application of performance attribution analysis in audit risk identification.A large number of performance attribution analyses exist in management studies but less in research of auditing,however,factors related to performance in performance attribution,such as company strategy,corporate governance structure,industry environment,and macroeconomics,are also widely related to audit risk factors of the audited entity.Performance attribution analysis is a new way to learn about the audited entity and its environment,its essence is the use of non-financial information,in line with the concept of modern risk-oriented auditing grasping audit risk from a macro perspective,and it is also a new way to identify audit risks.This article first defines and summarizes the concepts of risk-oriented auditing,audit risk identification,and performance attribution,systematically summarizes the main internal and external factors affecting the company's performance,and constructs the application process of performance attribution analysis in audit risk identification,analyzes its advantages and correlation,provides a theoretical basis to the application of auditing risk identification.Then,from the internal attribution analysis and external attribution analysis,a comprehensive and detailed analysis of the eight performance factors of the case company is conducted,associate risk points in performance influencing factors with audit risk and successfully identify a series of audit risk factors.Finally,on the basis of theoretical analysis and case analysis,application points of performance attribution analysis in audit risk identification is constructed and application suggestions are made so that the method can be implemented in auditing practice.